Disclosure Of Material Accounting Policy Information [Text Block]

Hostelworld Group - Filing #5860769

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
1. Material accounting policies
Description of accounting policy for business combinations and goodwill [text block]
Goodwill
Description of accounting policy for deferred income tax [text block]
Deferred Tax
Description of accounting policy for depreciation expense [text block]
Right-of-use assets are depreciated over the shorter
Description of accounting policy for determining components of cash and cash equivalents [text block]
(d)
Description of accounting policy for discounts and rebates [text block]
Revenue is stated net of rebates, sales taxes and value
Description of accounting policy for dividends [text block]
Dividends
Description of accounting policy for earnings per share [text block]
Earnings Per Share
Description of accounting policy for employee benefits [text block]
Retirement Benefits Costs
Description of accounting policy for environment related expense [text block]
Climate Related Matters
Description of accounting policy for exceptional items [text block]
Exceptional Items
Description of accounting policy for financial assets [text block]
(a)
Description of accounting policy for financial liabilities [text block]
(c)
Description of accounting policy for foreign currency translation [text block]
Foreign Currencies
Description of accounting policy for functional currency [text block]
In the preparation of these consolidated financial
Description of accounting policy for impairment of assets [text block]
Impairment of Tangible and Intangible Assets
Description of accounting policy for impairment of financial assets [text block]
Financial Instruments
Description of accounting policy for income tax [text block]
Taxation
Description of accounting policy for leases [text block]
Leases
Description of accounting policy for intangible assets and goodwill [text block]
Intangible Assets
Description of accounting policy for intangible assets other than goodwill [text block]
Other Intangible Assets
Description of accounting policy for interest income and expense [text block]
Loans and Borrowings
Description of accounting policy for investment in associates and joint ventures [text block]
Associates
Description of accounting policy for recognition of revenue [text block]
Revenue Recognition
Description of accounting policy for research and development expense [text block]
d) Development expenditure
Description of accounting policy for segment reporting [text block]
The Directors determine, and present operating
Description of accounting policy for share-based payment transactions [text block]
Share-Based Payments
Description of accounting policy for subsidiaries [text block]
Subsidiaries
Description of accounting policy for trade and other payables [text block]
Trade and Other Payables
Description of accounting policy for trade and other receivables [text block]
Trade and Other Receivables

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